We propose a method to capture the effect of tax reforms on consumer’s readiness to buy using Google searches as a proxy. We use the Spanish 2010 and 2012 VAT reforms as a case of study. We use a regression discontinuity design taking advantage of the fact that the Spanish 2010 and 2012 VAT...

Cover -- Content -- List of Illustrations -- List of Abbreviations -- Preface -- Acknowledgements -- Chapter One Another Freedom at Midnight -- Chapter Two At the End of a Long Journey -- Chapter Three Insights from the Travails of Other Pioneers -- Chapter Four Overcoming Hurdles and Challenges...

This paper discusses how joint cross country indirect tax initiatives can be used to achieve global rebalancing. We suggest that if China and Germany (as major surplus countries) switch their present VAT systems from a destination principle to an origin principle, and the US (as the major...